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Business & farm
There is no 2019 Form 1099-NEC. Form 1099-NEC is new for 2020, splitting off nonemployee compensation from Form 1099-MISC because the reporting deadline for nonemployee compensation is now slightly different than for other types of miscellaneous compensation.
I've updated my answer above to reflect that nonemployee compensation paid in 2020 must be reported on 2020 Form 1099-NEC instead of on 2020 Form 1099-MISC.
‎January 16, 2020
6:16 AM
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